Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Petitioner deposited amount under alleged coercion and protest, claiming inadmissible Input Tax Credit availed. Respondent disputed coercion, stating voluntary deposit. Court observed deposits not made during raid or custody, but under alleged threat of cancellation of registration. Petitioner could have availed remedies against such threats. Court deemed enquiry into coercion or voluntary deposit unnecessary, noting petitioner can seek refund if excess tax deposited, in accordance with law. Petition disposed of.
Petitioner deposited amount under alleged coercion and protest, claiming inadmissible Input Tax Credit availed. Respondent disputed coercion, stating voluntary deposit. Court observed deposits not made during raid or custody, but under alleged threat of cancellation of registration. Petitioner could have availed remedies against such threats. Court deemed enquiry into coercion or voluntary deposit unnecessary, noting petitioner can seek refund if excess tax deposited, in accordance with law. Petition disposed of.
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